Central Iowa Power Cooperative v. City of Cedar Rapids

Thornton, J. —

Plaintiffs, Central Iowa Power Cooperative and John Wessale, are the owners of property located within the area annexed by the City of Cedar Rapids on July 19, 1961. They bring this action for declaratory relief to determine their rights with respect to the collection and payment of taxes for 1961, payable in 1962. They contend they are not subject to city taxes but only to those of defendant Linn County.

The defendants, City of Cedar Rapids, Linn County, and the auditor of Linn County, have asked declaratory relief on the same question in their answers. Defendant city filed a…